2.5% concessional GST rate for supplies to Exploration and Production notified under section 11 (1)
03/2017-State Tax (Rate) Dated:- 28-6-2017 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Government of Chhattisgarh
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, Naya Raipur
Notification No. 03/2017-State Tax (Rate)
Naya : 28.06.2017
No, F.10-43/2017/CT/V(71)- In exercise of the powers conferred by sub-section (1) of section 11 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, being satisfied that it is necessary in the public interest to do, on the recommendations of the Council, hereby exempts intra-State of goods, the description of which is specified in column (3) of the Table below read with relevant List appended hereto and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, from so much of t
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elow read with relevant List
appended hereto and
falling under the tariff item, sub-heading, heading or Chapter, as the
case may
be
,
as specified in the corresponding entry in column (2) of the said Table, from so
much
of the state tax leviable thereon under section 9 of the Chhattisgarh Good and Services
Tax Act, 2017 (7 of 2017) as is in excess of the amount calculated at the rate specified in the
corresponding entry in column (4) of the said Table and subject to the relevant conditions
annexed to this notification, as specified in the corresponding entry in column (5) of the
Table aforesaid.
TABLE
S.
Chapter/
Description of Goods
Rate
Condition
No.
Heading /
No.
Sub-
heading/
Tariff item
(1)
(2)
(3)
1.
Any
Chapter
(4)
(5)
2.5%
1
Goods specified in the List annexed to this Table
required in connection with:
(1) Petroleum operations undertaken under
petroleum exploration licenses or mining
leases, granted by the Government of India
or any State
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any State Government on nomination basis; or
(ii) an Indian Company or Companies, a Foreign Company or
Companies, or a consortium of an Indian Company or Companies
and a Foreign Company or Companies (hereinafter referred to as the
“contractor”) or a sub-contractor of the contractor and in each case
in connection with petroleum operations to be undertaken under a
contract with the Government of India; or
(iii) an Indian Company or Companies, a Foreign Company or
Companies, or a consortium of an Indian Company or Companies
and a Foreign Company or Companies (hereinafter referred to as the
“contractor”) or a sub-contractor of such Company or Companies or
such consortium and in each case in connection with petroleum
operations or coal bed methane operations, as the case may be, to be
undertaken under a contract signed with the Government of India,
on or after the 1st day of April, 1998, under the New Exploration
Licensing Policy, or on or after the 1st day
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istant Commissioner of State
2
tax, as the case may be, having jurisdiction over the supplier of
goods, at the time of outward supply of goods, a certificate from a
duly authorised officer of the Directorate General of Hydro Carbons
in the Ministry of Petroleum and Natural Gas, Government of India,
to the effect that the goods are required for
(A) petroleum operations referred to in sub-clause (ii) of clause
(a) under the contract referred to in that sub-clause, or
(B) petroleum operations or coal bed methane operations
referred to in sub-clause (iii) of clause (a), as the case may
be, under a contract signed under the New Exploration
Licensing Policy or the Coal Bed Methane Policy or the
Marginal Field Policy, as the case may be;
(c) where the recipient of outward supply of goods is a sub-contractor, he
produces to the Deputy Commissioner of Central tax or the Assistant
Commissioner of Central tax or the Deputy Commissioner of State tax
or the Assistant Commissioner o
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e case may be, and containing
the name of such sub-contractor;
(ii) an affidavit to the effect that such sub-contractor is a bonafide sub-
contractor of the licensee or lessee or contractor, as the case may be;
(iii) an undertaking from such licensee or lessee or contractor, as the
case may be, binding him to pay any tax, fine or penalty that may
become payable, if any of the conditions of this entry are not
complied with by such sub-contractor or licensee or lessee or
contractor, as the case may be;
(d) where the goods so supplied to the licensee or a sub-contractor of the
licensee, or the contractor or a sub-contractor of the contractor are
sought to be transferred to another sub-contractor of the licensee or
another licensee or a sub- contractor of such licensee, or another sub-
contractor of the contractor or another contractor or a subcontractor of
such contractor (hereinafter referred to as the “transferee”), such
transferee produces to the Deputy Commissioner of C
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to comply with all the conditions of
this entry, including that he shall pay tax, fine or penalty that may
become payable, if any of the conditions of this entry are not
complied with by himself, where he is the licensee/ contractor or by
the licensee/ contractor of the transferee where such transferee is a
sub-contractor;
(iii) a certificate,-
(A) in the case of a petroleum exploration license or mining lease,
as the case may be, granted by the Government of India or any
State Government on nomination basis, that no foreign
exchange remittance is made for the transfer of such
goods undertaken by the transferee on behalf of the
licensee or lessee, as the case may be;
(B) in the case of a contract entered into by the Government
of India and a Foreign Company or Companies or, the
Government of India and a consortium of an Indian Company
or Companies and a Foreign Company or Companies, that no
foreign exchange remittance is made for the transfer of
such goods undertaken
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at the said goods are no longer required for the petroleum
operations or coal bed methane operations, and the depreciated value of
4
(1)
(2)
(3)
(4)
(5)
(6)
(7)
20
(9)
the goods shall be equal to the original value of the goods at the time of
import reduced by the percentage points calculated by straight line
method as specified below for each quarter of a year or part thereof from
the date of clearance of the goods, namely:-
(i) for each quarter in the first year at the rate of 4 per cent.;
(ii) for each quarter in the second year at the rate of 3 per cent.;
(iii) for each quarter in the third year at the rate of 2.5 per cent.; and
(iv) for each quarter in the fourth year and subsequent years at the rate of
2 per cent.,
subject to the maximum of 70 per cent.
List
[See S.No.1 of the Table]
Land Seismic Survey Equipment and accessories, requisite vehicles including those for
carrying the equipment, seismic survey vessels, global positioning system
and accessori
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ng, geological equipment,
directional drilling, stimulation, Coil Tubing units, Drill Stem Testing (DST),
data acquisition and processing,
solids control, fishing (as related
to
downhole retrieval in oil field operations or coal bed methane operations), well
control, blowout prevention (BOP), pipe inspection including Non Destructive
Testing, coring, gravel pack, well completion and workover for oil/gas/CBM
wells including wireline and downhole equipment.
All types of casing pipes, drill pipes, production tubing, pup joints, connections,
coupling, kelly, cross overs and swages, Drive Pipes.
All types of drilling bits, including nozzles, breakers and related tools.
(8) All types of oil field chemicals or coal bed methane chemicals including
synthetic products used in petroleum or coal bed methane operations, oil well cement
and cement additives, required for drilling, production and transportation of oil or gas.
Process, production and well platforms/ installation for oil
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ution control, fire prevention, fire fighting, safety items like Survival Craft,
Life Raft, fire and gas detection equipment, including H2S monitoring equipment.
(14) Mobile and skid mounted pipe laying, pipe testing and pipe inspection equipment.
(15) All types of valves including high pressure valves.
(16) Communication equipment required for petroleum or coal bed methane operations
including synthesized VHF Aero and VHF multi channel sets/ VHF marine multi
channel sets.
(17) Non-directional radio beacons, intrinsically safe walkie-talkies, directional finders,
EPIRV, electronic individual security devices including electronic access control
system.
(18) Specialized antenna system, simplex telex over radio terminals, channel micro
wave systems, test and measurement equipment.
(19) X-band radar transponders, area surveillance system.
(20) Common depth point (CDP) cable, logging cable, connectors, geo-phone strings,
perforation equipment and explosives
(21) Wellhead and
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